The Institute of Cost & Works Accountants of India has its headquarter at Kolkata, India. It has regional offices in New Delhi, Chennai and Mumbai and is also also known as Institute of Cost Accountants of India (ICAI). The institute was established on May 28, 1959 with an objective to Develop and Regulate the profession of Cost Accountants in India.

ICWA is a federal law came in 1978 that seeks to keep American Indian children with American Indian families. It was in response to the high removal rate of Indian children from their homes, culture and tradition as a whole by both public and private agencies.